Allan Robertson Consulting Limited

Registered number

SC450045

Filleted Accounts

31 May 2026

Allan Robertson Consulting Limited
Registered number:		SC450045
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		303			405

Current assets
Stocks		6,500			8,000
Debtors	4	18,244			2,899
Cash at bank and in hand		46,215			86,197
		70,959			97,096

Creditors: amounts falling due within one year	5	(28,003)			(28,908)

Net current assets			42,956			68,188

Net assets			43,259			68,593

Capital and reserves
Called up share capital			100			100
Profit and loss account			43,159			68,493

Shareholders' funds			43,259			68,593

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A M Robertson
Director
Approved by the board on 19 August 2026

Allan Robertson Consulting Limited
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer Equipment	25% Reducing Balance Method

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2

3	Tangible fixed assets
					Computer Equipment
£
	Cost
	At 1 June 2025				2,582
	At 31 May 2026				2,582

	Depreciation
	At 1 June 2025				2,177
	Charge for the year				102
	At 31 May 2026				2,279

	Net book value
	At 31 May 2026				303
	At 31 May 2025				405

4	Debtors		2026		2025
£				£

	Trade debtors		17,539		2,086
	Prepayment		705		813
			18,244		2,899

5	Creditors: amounts falling due within one year		2026		2025
£				£

	Director loan account		18,462		17,462
	Corporation Tax		2,995		6,491
	Taxation and social security costs		4,696		3,171
	Accruals		1,850		1,784
			28,003		28,908

6	Other information

	Allan Robertson Consulting Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:

	49 Baron's Hill Avenue
	Linlithgow
	West Lothian
	EH49 7JU